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AICPA ENGAGE 2019


NAA1936 - Revenue Recognition: Software Technology


Jun 12, 2019 4:50pm ‐ Jun 12, 2019 6:05pm

Standard: $49.00

Description

Gain an in-depth comprehension of those aspects of the new revenue recognition standard (FASB ASC 606) having the most impact and posing the most challenges in the software industry. Specific topics such as licenses, PCS, SaaS, remix rights, material rights and options, upgrades, variable pricing, royalties and usage-based fees, implied price concessions and more will be covered. The session will make use of practical illustrations to reinforce the key concepts.

Learning Objectives:

  1. Gain practical knowledge about how to implement FASB ASC 606 in the software industry.
  2. Comprehend those aspects of FASB ASC 606 that primarily impact the software industry.
  3. Learn how current software industry-specific GAAP differs from FASB ASC 606.

Speaker(s):

  • Thomas Groskopf, CPA, Technical Director - Center for Plain English Accounting, AICPA/Barnes, Dennig & Co., Ltd
Tags: NAA

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